Taxpayer’s rights in ATO investigations: Insights from R v Clarke

Kristie Schubert, Craig Jackson, Melissa Bader, Wenny Sampurna and Oliver Dyson share insights into the Supreme Court of Queensland decision, which relates to allegations of R&D tax fraud.

Justice Smith of the Supreme Court of Queensland (Court) has published a lengthy 338-page decision resulting in an order for a stay of criminal prosecution of a medical researcher (defendant) in R v Clarke (a pseudonym) (No 9) [2025] QSCPR 17, in relation to allegations of tax (R&D) fraud. Key issues The defendant was charged under the Criminal Code (Cth) (Criminal Code) with attempting to dishonestly obtain a financial advantage from a Commonwealth entity by way of an alleged overstate...

Sign in below or register now to read the full article

Authors: Kristie Schubert, Craig Jackson,

Published Date: 13 October 2025